WT/TPR/S/143 Trade Policy Review 
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III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) OVERVIEW  
1. Sierra Leone has a relatively open trade regime.  In recent years further tariff reductions have 
been undertaken, principally in line with its co mmitments to the Economic Community of West 
African States (ECOWAS).  Sierra Leone's Inte rim Poverty Reduction Strategy Paper indicates a 
continuation of the liberalization process, especia lly the rationalization and reduction in external 
tariffs (Chapter II(6)(ii)(c)).  
2. The customs tariff is Sierra Leone's main trad e policy instrument and effective customs duties 
account for 45% of total government revenue (inclu ding grants).  The average effective applied MFN 
tariff, which includes the excise tax and ECOWAS le vy, is 14.9%.  The average applied MFN tariff is 
13.5% for industrial products and 16.5% for agri cultural imports.  About 52% of tariff lines are 
currently subject to tariffs ranging from zero to 10 %, while another 47% is in the range of 20% to 
30%.  The customs tariff comprises seven rates ( zero, 5%, 10%, 15%, 20%, 25%, and 30%) with the 
highest duties applied to final consumer goods.  The tariff embodies a degree of escalation.  The 
highest effective applied MFN tariff rate is 60.5%  (mainly alcoholic drinks/preparations, tobacco, and 
arms and ammunition).  All tariff lines are bound, whic h imparts a high degree of predictability to the 
tariff.  However, the simple average of bound MFN tariff rates (47.5%) considerably exceeds the 
average applied MFN tariff rate (13.9%), thereby providing the authorities with significant scope for 
increasing applied tariffs within bindings.  All applied tariff rates are set on an ad valorem  basis, a 
feature that contributes to the transparency of the tariff.   
3. Sierra Leone applies the ECOWAS supplementa ry duty of 0.5%, which is levied only on 
imports from third countries.  Sierra Leone also app lies an excise tax of 30% (included in its binding 
commitments) on certain imports and a sales tax of  17.5% on both domestic and foreign products. 
4. Sierra Leone has not yet implemented the WT O Customs Valuation Agreement;  it continues 
to apply the Brussels Definition of Value coupled  with reference values intended to uplift import 
prices of sensitive items such as rice, flour, sugar, cement, plastic slippers, used-clothing, and used 
clothing accessories.  Pre-shipment inspection is mand atory and related costs are born by importers.  
5. Since October 2003 a "one-stop-centre" for the clearance of imported goods has reduced time 
at the quay.  Import restrictions and licensing require ments for plants and seeds, are generally in place 
to preserve the environment.  Concerning conti ngency measures, no legislative or institutional 
framework is in place.  
6. Export procedures remain complicated and lengt hy.  As from October 2000 exports of gold 
and diamonds, which are subject to specific procedur es, have been allowed only through registered 
and approved exporters.  During 2 002 and 2003, foreigners were  charged higher diamond export 
licence fees than nationals to encourage the particip ation of nationals in this sector, but since 2004 a 
flat rate on all export licences has been applied.  As from 2003, a certificate of origin (Kimberley 
process) has been mandatory for the export of r ough diamonds.  Plants and charcoal exports are 
restricted for environmental reasons.  Export ta xes are levied on cocoa and coffee (2.5%) and 
diamonds (3%). 
7. Sierra Leone is not a signatory to the WT O Government Procurement Agreement;  it has 
applied interim rules and regulati ons in August 2004, for a period of one year, pending the completion 
of a revised regulatory framework in this area;  no pr eferences are currently granted to local suppliers.  
Fiscal incentives are in place for production and tr ade, including a local-content requirement on agri-
processing activities;  the payroll tax for non-ECOWAS  citizens is ten times higher than for citizens Sierra Leone WT/TPR/S/143 
 Page 33 
 
 
of the sub-region.  State involvement in the econo my still persists, due to lack of progress in the 
privatization process.  
8. The regulatory and institutional framework for the protection of intellectual property rights 
(IPRs) is being strengthened;  ratification of certa in regional IPR arrangements (e.g. the 1999 Harare 
protocol for patents and industrial designs) and e ffective enforcement of pr otection measures seem to 
be impeded by institutional constrai nts and lack of means.  Sierra Leone does not have  a general legal 
framework relating to competition policy and consum er protection.  Environmental concerns have 
been addressed by the introduction/enforcement of new legislation (e.g. the National Environmental 
Policy and the Environment Protection Act). 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Registration and documentation requirements 
9. The main documents required for customs clearance are:  a clear report of findings and an 
import duty report1;  a bill of entry2;  commercial invoices;  phytosanitary/fumigation certificate; 
certificate of origin;  combined certificate of valu e and origin, and import declaration;  packing list; 
special certificate for goods such as medicine, caus tic soda, and salt;  and an insurance certificate. 
10. Sierra Leone require pre-shipment inspection (PSI) of imports (see below).  A project to 
establish UNCTAD's Automated System For Customs Data (ASYCUDA) has not yet been completed, due to a shortage of external financing.
3  A "one-stop-centre" for the clearance of imported 
goods has been operated by the Customs and Ex cise Department since October 2003 to reduce 
clearance time at the quay.  According to the National Revenue Authority (NRA) the clearance time 
has been now reduced to an aver age of 12 working hours or one day;  the previous average was 
36 working hours or three days.  Sierra Leone  has post-entry audit arrangements and import 
declarations are checked after release.  The post-en try audit report is prepared by the Internal Auditor 
and the result is communicated through the Commissione r to the importer/agent for any further action, 
if needed.  
(ii) Pre-shipment inspection and customs valuation 
(a) Pre-shipment inspection 
11. Pre-shipment inspection (PSI) has been mandatory since 1990.4  On 29 March 2004, as the 
result of a public bid, this service was awar ded to Intertek International (SL) Ltd,  under the 
supervision of the Ministry of Finance and the NRA.5  Merchandise (incl uding second-hand goods) of 
a minimum value of US$2,000 f.o.b. is  subject to inspection.  Certain items and/or end-users are 
exempt from pre-shipment inspection requirements.6  An inspection charge payable by the importer is 
                                                      
1 Those two documents are issued after inspection by the pre-shipment company in the country or port 
of shipment.  
2 National Revenue Authority, Custom & Excise Department. 
3 According to the authorities, there is no certai n date of implementation of the ASYCUDA System.  
DFID is providing support and conducting a compar ative study between the ASYCUDA and Trade Net.  
4 Between February 1994 and March 2004, the Bureau of Inspection, Valuation, Assessment and 
Control (BIVAC) International undertook pre-shipment activities for all commercial and industrial imports and 
exports of Sierra Leone;  BIVAC had replaced  SSI Company whose contract had expired. 
5 Contract for three years, renewable fo r a further period of three years.  
6 The exemptions:  arms and ammunition;  parts an d accessories imported by th e Government of Sierra 
Leone and intended for military or paramilitary use;  explosives and pyrotechnical products;  commercial samples;  live animals;  fruits;  vegetables;  eggs;  and fre sh, chilled or frozen meat (tariff chapter headings 1, 2, WT/TPR/S/143 Trade Policy Review 
Page 34 
 
 
set at 1.10% of the f.o.b. value7.  The PSI charge is allocated as follow:  (i) 0.89% to the foreign 
account in a local commercial bank;  (ii) 0.11% to be transferred to the escrow account (see below);  
and (iii) 0.10%  to be transferred to the Conso lidated Revenue Fund of the Government of Sierra 
Leone.  The inspection fee for rice is 0.25% (this is  to cushion the effect of the high price of rice).8 
Intertek is responsible for determining the relevant and accurate custom code to be used as the basis 
for calculation of customs duty and other ancillary ta xes.  Upon receipt of all required documents and 
satisfactory assessment, Intertek issues an Import Duty Report (IDR) to the importer and certifies the 
exporter's final invoices.9  Valuation is by the NRA Customs Officer who compares the value on the 
IDR, the importer invoice, and the customs valuation database10;  the highest of the three is considered 
as the value for custom duty.11  Value of goods is verified by an Intertek pricer abroad, prior to the 
goods being exported.  Neverthele ss, the Customs Department has the authority to up-lift the 
valuation if they detect cases of inconsistency in value.  Intertek is responsible for ascertaining 
correctness of quantity, quality, and value of goods.  
12. In the case of discrepancies with a consignmen t during the inspection process, and failure by 
the exporter to take corrective action within five wo rking days of notification, Intertek may issue a 
Non-Negotiable Report of Finding (NNRF), which w ill prevent customs clearance in Sierra Leone.12   
13. According to the agreement signed between NRA and Intertek (article 10), Intertek should 
identify training needs on customs valuation, (see below) and prepare a detailed programme for the 
training of NRA employees.  The amount and cost of training, and the cost of information purchases would be limited to the funds available in th e escrow account, managed jointly by the NRA and 
Intertek.   
14. Sierra Leone has not yet submitted a notification on PSI to the WTO. 
 
  
                                                                                                                                                                    
 
3, 7, 8 and 04.07);  goods with an f.o.b. value not exceeding US$2,000 or equivalent (partial shipments covering 
goods below the threshold value nevertheless shall be subject to inspection if the total value of goods under the 
shipment agreement is equal or superior to the threshold);  newspapers and periodicals (HS 49.02);  precious metals and precious stones (HS section 7101 to 7112);  work of art, collectors' pieces, and antiques (HS 97); 
goods by courier and parcel post;  personal and household effects;  UN, diplomatic and consular goods imported 
specifically for their own use;  electricity;  goods belong ing to NGOs;  radioactive and nuclear substances.  All 
government imports are subjected to pre-shipment inspection except where a letter of exemption has been issued 
by the Minister of Finance.  
7 If f.o.b the value is lower than US$20,455, importers will pay the minimum charge of  US$225.  
BIVAC preshipment charges were:  1.10% of invoice value or subsequent adjusted figure with a minimum 
charge of US$250;  import duty report charge of 0.15% of invoice or adjusted value;  and the government share 
0.10% of invoice value.  
8 Rice shipments are subjected to documentary analysis and valuation based solely upon documentation 
supplied by the importer/supplier.  Intertek does not guarantee information contained in the documents supplied 
by the importer/supplier or quality or quantity of any rice shipment.  Intertek and NRA agreed that a review of 
this specific service would be undertaken six months after the start of the agreement.   
9 IDR lists f.o.b value, freight, insurance, container number, seal number, importer and exporter name 
and address, description of goods dutiable value, and estimated duty payable. 
10 The customs valuation database includes the value declared by previous importers or confirmed by 
Intertek on which duty has been paid.  
11 The Customs Officer can request records of examined goods, where description or packing is 
inconsistent with information in the valuation database.  According to the authorities, this is done to maintain a 
level playing field for importers of the same products.  
12 Information available at:  http://www.intertek- fts.com/section_02/index.htm [16 September 2004].  Sierra Leone WT/TPR/S/143 
 Page 35 
 
 
(b) Customs valuation and rules of origin 
Customs valuation 
15. Sierra Leone has not yet implemented the provisions of the WTO Customs Valuation 
Agreement, and continues to appl y the Brussels Definition of Value.13  Sierra Leone invoked the five-
year transitional period available to developing  countries until 31 May 2000 (Annex III, paragraph 1), 
but the WTO Committee on Customs Valuation has not  yet received a relevant notification or any 
information.  Since 29 March 2004 Intertek has be en expected to assist the Customs & Excise 
department in acquiring basic know ledge and equipment to facilitate  the implementation of the WTO 
Customs Valuation Agreement.  According to th e NRA, non-implementation of the WTO Agreement 
is due to the lack of modern technology (fo r speedy confirmation of current market values 
worldwide), which is required for implementing th e transaction value method.  During 2004, Sierra 
Leone obtained technical assistance from the Commonwealth Secretariat on implementation of the WTO Agreement;  in July 2004, one NRA officer participated in the WTO Regional Workshop on Customs Valuation, Trade Facilitation and Rules of Origin, held in Tanzania.
14  At the time of 
completion of this Report no date or plan has been  made available regardi ng the implementation of 
the WTO Customs Valuation Agreement. 
16. Sierra Leone uses minimum and/or reference values (i.e., minimum customs values) for 
customs valuation purposes.  Minimum and/or refere nce values requirements affect: rice (US$235 per 
ton);  flour (US$225 per ton);  s ugar (US$240 per ton);  cement (US $52.22 per ton);  plastic slippers 
(US$0.45 per pair);  used clothing (US$1 per kg.);  and used clothing accessories (shoes, belt, bags, 
etc) (US$1.4 per kg.).  However, no official list s eems to be issued and made publicly available.  
Agricultural-product values are updated seasonally. 
17. Sierra Leone is a member of the World Custom s Organization, but is not a contracting party 
to the Kyoto Convention on Customs Procedures, due to lack of funding and capacity.15  According to 
the authorities, Sierra Leone is looking forward to becoming a contracting party, and is seeking 
assistance from its development partners. 
Rules of origin  
18. MFN duties apply to imports from any origin, except for products covered by the ECOWAS 
transitional preferential tariff regime (Chapter II(6)(ii)(c)).16  Imports must be accompanied by an 
appropriate certificate of origin issued by the designated authority in the exporting country, in accordance with specified certification procedures.
17  According to ECOWAS rules, a product is 
generally deemed to be of ECOWAS origin if  it is wholly produced in any member state, or has a 
local content of 30%, or has undergone substantia l transformation.  West African Economy and 
                                                      
13 Section 12, of the Customs Tariff Act No. 16 of 1978. 
14 Type of technical assistance received was: a consultant was hired with the assistance of the 
Commonwealth and his work will start shortly;  partia l computerize action of the valuation and computer 
section in the Customs and Excise Department.  They are seeking additional assist ance from th e Commonwealth 
and other organizations in training customs officers. 
15 Information available at:  http://www.unece.org/tr ade/kyoto/ky-02-e3.htm#Entry [25 April 2004]. 
16 Article 54 of the ECOWAS Revised Treaty. 
17 Regulation C/REG.3/4/02, 23 April 2002, establishi ng the procedure for the approval of originating 
products to benefit under the ECOWAS trade liberalization scheme;  and Regulation C/REG.4/4/02 adopting an 
ECOWAS Certificate of Origin and Protocol A/P1/1/0 3, 31 January 2003, relating to the definition of the 
concepts of products originating from members states of ECOWAS.  WT/TPR/S/143 Trade Policy Review 
Page 36 
 
 
Monetary Union (WAEMU) products, once certified by the ECOWAS Secretariat, receive the same 
treatment as other ECOWAS products.   
19. There are 774 enterprises and 2,433 products on th e list of approved industrial products and 
enterprises to benefit under the ECOWAS Trade Liberalization Scheme (ETLS) (December 2003).  
Sierra Leone has two enterprises (T. Choitthrams and Sons and Chellerams  Chemicals) and three 
products (bubble gum, biscuits, and laundry soap) approved under the ETLS.  According to the 
authorities, Sierra Leone does not implement the ETLS, seemingly due to limited awareness of the 
operators and uncertainty rega rding forgone customs revenue. 
20. Sierra Leone appears not to use any non-preferen tial rules of origin for the purpose of levying 
import duties.  To date, no notification has been submitted by Sierra Leone to the WTO concerning 
preferential or non-preferential rules of origin.18  
(iii) Tariffs and other duties and taxes on imports  
(a) General features 
21. Sierra Leone grants at least most-favoured-nati on (MFN) treatment to all its trading partners. 
Import duties are exclusively ad valorem, levied on the c.i.f. (cost, insurance, and freight) value.  No 
seasonal customs duties, tariff quotas or variables le vies are in force.  The Customs Tariff (as of 
March 2004), which consists of 5,577 tariff lines at th e eight-digit level, is based on three different 
nomenclatures, i.e. the 1992, 1996, and 2002 versions of the Harmonized System (HS).19  The road 
map for the ECOWAS Common External Tariff/Customs Union (November 2003) stipulated December 2003 as the deadline for fully implemen tation of the 2002 Harmonized System (HS).  
Sierra Leone has not yet transposed its total customs tariff to the HS02. 
22. Sierra Leone has undertaken tariff reforms sin ce the 1980s when the rates ranged from 0% to 
100%.  In 1993/94 there was further reform in the tariff structure and the rates at that time were  5%, 
15%, 20%, and  40%.  Subsequently, reforms further redu ced and rationalized the rates on various 
products, on a case-by-case basis. 
23. According to the authorities, the tariff struct ure is being harmonized with those of other 
countries in the ECOWAS sub-region to reduce cross-bor der smuggling and foster official trade.  This 
harmonization is expected to enhance tax comp liance, improve the business environment, and 
generate higher tax revenues (see below).
20  The tariff on "social products", including all basic 
educational materials, and pharmaceutical produ cts for primary health care and agricultural 
machinery, has been reduced from 20% to 5%.  Since 2002, the rate or duty applicable in 
neighbouring countries is applied to ci garettes imported to Sierra Leone.   
24. At present, Sierra Leone's customs tariff contai ns seven rates:  zero, 5%, 10%, 15%, 20%, 
25%, and 30%.  The simple average applied MFN tari ff is 13.9% (Table III.1 and Chart III.1).  Details 
of applied MFN duties by product category are s hown in Table AIII.1.  The customs tariff is 
published in the Official Gazette , but is not available on the Customs Internet website. 
                                                      
18 WTO document G/RO/57 of 9 December 2003. 
19 Sierra Leone's tariff was compiled in 1994 and the last change in its struct ure was in August 2003.  
To carry out its tariff analysis for this Trade Policy Review, the WTO Secretariat consolidated the tariff into the 
HS02 nomenclature.  
20 Ministry of Development and Economic Planning (2001). Sierra Leone WT/TPR/S/143 
 Page 37 
 
 
Table III.1 
Structure of MFN tariff in Sierra Leone, 2004 
(Per cent) 
  MFN Effective 
applied MFNa U.R .b 
 Bound tariff    
1. Bound tariff lines (% of all tariff lines) 100.0 100.0 100.0 
2. Simple average bound rate 47.5 .. 47.5 
 Agricultural products (HS01-24) 41.8 .. 41.8 
 Industrial products (HS25-97) 48.5 .. 48.5 
 WTO agricultural products 40.6 .. 40.6 
 WTO non-agricultural products 48.7 .. 48.7 
 Textiles and clothing 50.0 .. 50.0 
3. Tariff quotas (% of all tariff lines) 0.0 .. 0.0 
4. Duty free tariff lines (% of all tariff lines) 0.0 .. 0.0 
5. Non-ad valorem tariffs (% of all tariff lines) 0.0 .. 0.0 
6. Non-ad valorem tariffs with no AVEs (% of all tariff lines) 0.0 .. 0.0 
7. Nuisance bound rates (% of all tariff lines)c  0.0 .. 0.0 
 Applied tariff    
8. Simple average applied rate 13.9 14.9 .. 
 Agricultural products (HS01-24) 17.2 18.6 .. 
 Industrial products (HS25-97) 13.3 14.3 .. 
 WTO agricultural products 16.5 17.9 .. 
 WTO non-agricultural products 13.5 14.4 .. 
 Textiles and clothing 22.0 23.3 .. 
9. Domestic tariff "peaks" (% of all tariff lines)d 0.0 0.9 .. 
10. International tariff "peaks" (% of all tariff lines)e 47.2 48.2 .. 
11. Overall standard deviati on of tariff rates 9.5 10.4 .. 
12. Coefficient of variati on of tariff rates 0.7 0.7 .. 
13. Tariff quotas (% of all tariff lines) 0.0 0.0 .. 
14. Duty free tariff lines (% of all tariff lines) 0.4 0.0 .. 
15. Non-ad valorem tariffs (% of all tariff lines) 0.0 0.0 .. 
16. Non-ad valorem tariffs with no AVEs (% of all tariff lines) 0.0 0.0 .. 
17. Nuisance applied rates (% of all tariff lines)c 0.0 0.4 .. 
.. Not available. 
a Including excise and ECOWAS taxes. 
b Final bound calculations are based on the 2004 tari ff schedule.  Not including excise duties. 
c Nuisance rates are those greater than zero, but less than or equal to 2%. 
d Domestic tariff peaks are defined as those exceeding three ti mes the overall simple average applied rate (indicator 8). 
e International tariff peaks are defined as those exceeding 15%. 
Source : WTO calculations, based on data provided by the authorities of Sierra Leone. 
 
 WT/TPR/S/143 Trade Policy Review 
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(0.6) (0.3) (0.0) (0.6)(14.7)
(0.0)(31.6)
(0.3)(6.0)(45.5)
(0.4)
05001,0001,5002,0002,5003,000
0.5% 5.5% 10.5% 15.5% 20.5% 25.5% 30.5% 35.5% 40.5% 50.5% 60.5%Chart III.1
Distribution of MFN tariffs and effective applied MFN rates, 2004
Percentages in brackets denote the share of total lines.  Effective applied MFN tariff rates include 
excise and ECOWAS taxes.
WTO Secretariat calculations, based on data provided by the authorities of Sierra Leone.(15.3)
(0.0)(31.9)
(0.3)(6.0)(46.1)
(0.4)
05001,0001,5002,0002,5003,000
Duty free 5% 10% 15% 20% 25% 30%
Note:
Source :Number of tariff lines
Number of tariff lines
Effective applied MFN ratesMFN
Tariff rates
Tariff rates
 Sierra Leone WT/TPR/S/143 
 Page 39 
 
 
25. An ECOWAS Common External Tariff (CET) should come into effect on the 1 January 2008.  
A transition period, to December 2007, has been agreed for ECOWAS non-WAEMU members to negotiate and adjust their national tariffs to the WAEMU CET (Chapter II(6)(ii)(c)).  According to a 
recent study, potential revenue losses and external current account deterioration for Sierra Leone 
resulting from the implementation of the proposed ECOWAS CET will be minimal.
21  In 2003, 
customs duties and excise tax (section (2)(iii)(e) and (4)(i)), provided around 45% of Sierra Leone's 
total government revenue, including grants (gross revenue from import duties were Le 
191,915,000,000 or about US$71 million).22  To compensate for the implied revenue loss from 
implementing the ECOWAS CET, the authorities envisage expanding the scope of other revenue 
sources, including the introduction of a value-added tax (section (4)(i)(a)).23  
26. Sierra Leone had not submitted its  customs tariff to the WTO Integrated Data base (IDB) until 
the launching of preparations for its first Trade Policy Review.24  
(b) MFN tariff bindings 
27. Sierra Leone's tariff lines are all bound (Tab le III.1).  During the Uruguay Round, Sierra 
Leone bound tariffs on agricultural products at a ceiling rate of 40%, except for preparations of 
cereals, flour (HS sections 1902- 1905), solid soup (HS section 2104) , cotton linters (HS sections 
5501-5504)), which were bound at ceiling rates of 30%, and beer made from malt (HS section 2203) 
at 80%.  Tariffs on non-agricultural items are a ll bound at a ceiling rate of 50% except for certain 
items with rates set at 30%, 35%, 70% and 80%.25  Ceiling rates are bound for other duties and 
charges at 20% (sales tax), 30% (excise tax) or 50% (sales tax plus excise tax), depending on the 
product. 
28. Many of Sierra Leone's bound rates are consid erably higher than applied duties, thus 
imparting a degree of uncertainty to its applied ta riff.  The current gap of 33.6 percentage points 
between the average bound and applied MFN rates pr ovides considerable scope  for the authorities to 
raise applied rates within the ceiling bindings (Table  III.1 and Chart III.2).  The simple average of the 
effective applied MFN duties is below the levels c ontained in Sierra Leone's Schedule CXX under the 
Uruguay Round.  All bindings are observed.  
 
 
 
  
                                                     
 
21 Barrie and Kaindaneh (undated). 
22 Bank of Sierra Leone (2003b).  
23 The study of the modalities of a value-added tax system is a structural benchmark for 2004 
(IMF Country Report No. 04/49). 
24 WTO document G/MA/IDB/2/Rev.18, 26 March 2004. 
25 The items bound at 30% are:  pharmaceutical pro ducts;  fertilizers;  disi nfectants, insecticides, 
fungicides, herbicides, pesticides;  printed books, booklets, brochures, pamphlets and leaflets;  children's picture 
books and printing books;  maps;  pumps for liquid;  air pumps, vacuum pumps and air or gas compressors, fans; machinery and mechanical  appliances, electrical equipment and part s;  transmitters, colour televisions; 
tractors;  buses, trucks and trailers;  and medical, dental, surgical, and veterinary instruments and appliances.  
The items bound at 35% are:  hand tools and implements.  The items bound at 70% are motor vehicles with capacity up to 2,000 cc.  The items bound at 80% ar e motor vehicles with capacity exceeding 2,000 cc. WT/TPR/S/143 Trade Policy Review 
Page 40 
 
 
0102030405060
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21
a               Effective applied MFN tariff rates include excise and ECOWAS taxes.Source :   WTO Secretariat calculations, based on data  provided by the authorities of Sierra Leone.Per centChart III.2
Average MFN rates, effective applied ratesa, and final bound tariff rates, by HS section, 2004
MFN Final bound Effective applied MFN
Average MFN
(13.9%)
01   Live animals & products      02   Vegetable products03   Fats & oils      04   Prepared food, etc.05   Mineral products07   Plastic & rubber
08   Hides & skins09   Wood & articles10   Pulp, paper, etc.11   Textiles & articles12   Footwear, headgear13   Articles of stone
14   Precious stones, etc.15   Base metals & products16   Machinery17   Transport equipment19   Arms & ammunition
20   Miscellaneous manuf.21   Works of art, etc.Average effective 
applied MFN
(14.9%)Average final bound
(47.5%)
 
 
(c) Tariff dispersion  
29. The potential efficiency losses associated with  the customs tariff depend not just on the 
average effective MFN tariff rates, but also on the dispersion of those rates across products.  
Currently, 52.1% of Sierra Leone's tariff lines are s ubject to rates of 5% or 10% while another 47% is 
at rates of 20% or 30%, (thus reflecting a concentra tion in less than four rates out of the seven in 
force, in particular the lowest rates (Chart III.1 and Chart III.3).  The effective applied duties 
(including excise and ECOWAS taxes) range between  0.5% and 60.5%.  In 2004, 36 eight-digit HS02 
items carried the highest effective applied tariff of 60.5% (mainly alcoho lic drinks/preparations, 
tobacco,  arms and ammunition) and four items we re subject to the second-highest rate of 50.5% 
(fireworks and ammunition);  two eight-digit HS02 (ammunition and tobacco) are subject to the third-
highest rate of 40.5%. 
 
 
  Sierra Leone WT/TPR/S/143 
 Page 41 
 
 
Not applicable0510152025
Food,
beverages and
tobaccoTextiles and
leatherWood and
furniturePaper,
printing and
publishingChemicals Non-metallic
mineral
products Basic metal Fabricated
metal
products and
machineryOther
a               Effective applied MFN tariff rates include excise and ECOWAS taxes.Source :   WTO Secretariat calculations, based on data  provided by the authorities of Sierra Leone.Per centChart III.3
Tariff escalation by 2-digit ISIC industry, 2004
First stage of processing Fully processed Semi-processedAverage effective applied MFN ratea 
in manufacturing
(15.0%)
 
 
(d) Tariff escalation 
30. Sierra Leone's customs tariff shows pronoun ced escalation, reflecting national and sub-
regional policy priorities (Chart III.2) .  Nevertheless, the average protection levels for fully processed 
textiles and leather products, basic metal, and fabr icated metal products and machinery activities are 
lower than semi-processed items;  average protection for semi-processed products of the chemicals 
industry is lower than at the first stage of processing. 
(e) Other duties 
31. Since 1979 in addition to the MFN customs duties,  a 30% excise tax has been levied on the 
c.i.f value of imports of alcoholic beverages (H S sections 2204, 2205, 2207 .10.90, 2207. 20 and 2208), 
tobacco products (HS sections 2402.10, 2402.90 and 2403 (except 2403.10.10)), petroleum products 
(HS sections 2710, 2711, 2712, 2713, 2714, 2715, 2716), fireworks and pyrotechnic articles (HS 
section 3604) and arms and ammunition (HS secti ons 9301, 9302, 9303, 9304, 9305, 9306.21, 
9306.90 and 9307).  In 2003, excise on petroleum pr oducts provided around 20% of total income from 
indirect taxes.26  According to the authorities, the exci se tax is a protective measure for local 
                                                      
26 Statistics Sierra Leone (2001). WT/TPR/S/143 Trade Policy Review 
Page 42 
 
 
industries producing the same or si milar products.  The combined effect of the applied MFN customs 
duties and the excise tax raises the simple tariff averag e to an average effective applied rate of 14.9% 
(Table III.1).27   
32. The excise tax applicable to luxury an d related goods was abolished in 2002.28  
33. All commercial imports from non-ECOWAS count ries are subject to an additional 0.5% 
ECOWAS levy on the c.i.f. value.  
(f) Duty and tax concessions  
34. Malaria and human immunodeficiency virus (H IV) drugs are exempt from import duty.  
According to the authorities, there is provision for tax concessions on the importation of plant and 
machinery and other equipment, specifically for the setting up of activities in the manufacturing, 
mining, agriculture, and tourism sectors.  During 2003 , customs duty revenue forgone as a result of 
duty concessions was Le 70.9 billion (about US$22. 6 million), mainly on imports by NGOs (30%), 
international organizations (21.5%), em bassies (11%), and the Government (2%).29  According to the 
authorities the basic reasons for government imports under the concession scheme is for economic and social development  
(g) Tariff preferences 
35. Sierra Leone is expected to grant preferentia l tariff treatment for products covered under the 
ECOWAS (Chapter II(6)(ii)(c) and section 2(ii)(b)). 
(iv) Other levies and charges 
36. According to the NRA, a stamp duty has been levied on bills of lading at a specific rate.  Port  
charges on imports and exports, ranging from Le 500/t (US$0.18) to Le 1,000/t (US$0.37/t), are 
calculated on volume.
30  
(v) Import prohibitions, restrictions, and licensing 
37. Some import restrictions and prohibitions are ma intained for health, safety and environmental 
reasons.31  A special permit, issued by the Ministry of Agriculture, Forestry and Food Security, is 
required for the importation of plants, seeds, soil other than sterilized peat and special rooting 
compost, and  any material mixed with any soil.32  For security reasons, the importation of arms and 
ammunition and explosives is restricted. 
38. So far no replies have been submitted by Sie rra Leone to the WTO annual questionnaire on 
import licensing procedures.  
                                                      
27 ECOWAS tax of 0.5% is also included. 
28 Government Budget Speech 2002.  Available at :  http://www.sierra-leon e.org/budget2002.html 
[5 October 2004]. 
29 Government Budget and Statement of economic and financial policies for the financial year, 2004. 
30 Information provided by the Sierra Leone Ports Authority. 
31 Imports of narcotic drugs and pornographic films and displays are prohibited.  Imports of caustic 
soda, pharmaceuticals, and local  currency are restricted.  
32 The Agricultural Act (Public Notice No. 66 of 1974) - (cap 185), 12 December 1974. Sierra Leone WT/TPR/S/143 
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(vi) State trading33  
39. Total imports by state-owned enterprises (SOE s) were estimated US$59.7 million in 2003;  
exports were US$2.6 million.  SOEs are thought to em ploy almost 6,000 workers.  While efforts have 
been made to privatize or liquidate public firms (Table III.2), state involvement remains in place in 
certain strategic trade and trade-related activities.34  In 2001, the authorities agreed to restart the 
divestiture process by approving the Strategic Plan for the Divestiture of State Enterprises, and in 
2002 they established the National Commission for Priv atisation (NCP) to implement the Plan with 
the support of the World Bank.35  The role of the NCP is to act as a prudent shareholder, appoint 
independent boards of dir ectors, manage and prepare all public enterprises for divestiture, and the 
delivery of efficient services.36  To date no privatization has been concluded (Chapter I(4)(ii)). 
Table III.2 
State involvement in enterprises, 2004  
Entity Activity and date of 
establishment / monopoly rights Degree of state 
ownership Privatization plans 
Goods    
Forest Industries Corporation Furniture and logging of timber 
(1964) 100% Divest 80% of its share to a strategic investor, 
10% to the general public, and 10% to the Kenema District Council 
Seabord West Africa Flour mill 0.01% shares, 
state owns the 
land. Sell the Government's share 
Services    
Sierra Leone Commercial Bank 
Limited Banking (1973) 100% Look for a strate gic international investor, with 
a proposed shareholding as follows: strategic 
investor 52%, Government 20%, employees 
5%, and general public 23% 
National Development Bank 
Limited Banking (1966) 98.98% Sell the Government share 
Rokel Commercial Bank Banking (1998) 51% Sell the equity by offering 40% share to a 
strategic international investor, 6% to the public and 5% to the staff 
National Insurance Company 
(NIC) Insurance and life insurance 
(1972) 100% Majority of the shares to be sold to a strategic 
investor but making provisions for public participation by Sierra Leoneans 
National Power Authority (NPA) National state electricity provider 
(1982)  ( de jure ) 100% Establish a management contract and a 
regulating body 
Sierra Leone Telecommunication 
Company Limited (Sierratel) Telecommunication ( de jure ) 
 100% The majority stake of at least 60% to be 
offered by international tender to investors 
who pre-qualify as those with a track record in investment in developing countries.  The 
remaining government stake will be gradually 
divested 
Guma Valley Water Company Supply of potable water (1961) 
(de jure ) 98% and 2% 
City Council of 
Freetown  Restructure current management 
Airport Authority (SLAA) Airport facilities (1988) ( de jure ) 100%  
Table III.2 (cont'd)
                                                      
33 National Commission for Privatisation (2003).  
34 In the early 1990s, about 44 public enterprises we re engaged in virtually all sectors of the economy. 
A programme of public enterprise reform and divestiture was initiated in 1993.  In 1996, the mandate of the 
Public Enterprise Reform and Divestiture Commiss ion was terminated due to poor performance. 
35 National Commission for Privatisation (2003). 
36 Government of Sierra Leone (2002). WT/TPR/S/143 Trade Policy Review 
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Entity Activity and date of 
establishment / monopoly 
rights Degree of state 
ownership Privatization plans 
Port Authority (SLPA) Port facilities including 
stevedoring (1964) ( de jure ) 100%  
Sierra Leone Airlines (SNA) National airline ( de facto ) 100%  
Sierra Leone National Shipping 
Company Limited Limited cargo clearing and 
forwarding services, but no 
stevedoring (1972) ( de facto ) 100%  Sell 100% of the equity by tender and allow 
the management to bid  
Sierra Leone National Workshop Railway (1978) 100% Joint venture since 2004 (Chapter II(7)) 
Sierra Leone Road Transport 
Corporation Long-distance domestic bus 
services 100% Offer for sale by tender (100% equity) to 
domestic investors 
Sierra Leone Roads Authority (SLRA) Road construction and 
maintenance (1993) ( de jure ) 100% Sell 60% to a strategic investor and the 
remainder to the public 
Mining and General Services 
Limited (MAGS) Agent for:  
international shipping lines, 
Lloyds of London, 
clearing and forwarding (import & exports), and 
international airlines (travel 
agents) (1956) 100%a Sell 100% of the equity by tender and allow 
the management to bid  
Hotels Mammy Yoko Hotel  100%  
Sierra Leone State Lottery 
Company Limited Lottery (1962) ( de jure ) 100%   
Sierra Leone Housing 
Corporation Construction of houses (1982)   
(de jure ) 100% Sell 100% of the equity by tender and allow 
the management to bid 
Sierra Leone Postal Services 
Limited (SALPOST) Postal services (1990) ( de jure ) 100% Restructure 
Sierra Leone Broadcasting 
Department (SLBS/TV) Broadcasting ( de facto ) 100% Transformation into a corporation 
Sierra Leone Daily Mail Newspaper publication (1952) 100% Closed, assets being evaluated 
Government Printing Department Pr inting and supply of stationery 
to Government, and 
manufacturing educational material to schools.  Also small-
scale activities for the public 
(department of the Ministry of Information and Broadcasting) 100% Divest between 60-80% of its equity to a 
strategic investor or through public tender 
a In February 1994, the military government expropriated the 49% shares belonging to private investors, without compensation. 
Source :  National Commission for Privatisation (2003), Strategic plan for the divestiture of public enterprises: 
Implementation Programme (2003-2006);  and SLEDIC (2004), An investors guide to Sierra Leone.  
40. Sierra Leone has not notified to the WTO an y state-trading activities undertaken by entities 
within the meaning of Article XVII:4(a) of the GATT 1994. 
(vii) Government procurement37 
41. Sierra Leone is neither a member, nor obser ver of the WTO Plurilateral Agreement on 
Government Procurement.  
42. As part of the reform programme launched in 2003, with the support of the World Bank and 
the UNDP, plans seem to be under way to overhau l the regulatory framework for public procurement 
and to draft a new comprehensive National Pub lic Procurement Law based on the United Nations 
Commission on International Trade Law (UNCIT RAL) model law.  To facilitate ongoing 
procurement until these comprehensive measures are in  place, a set of interim rules and regulations 
                                                      
37 Procurement Reform Executive  Secretariat (March 2004). Sierra Leone WT/TPR/S/143 
 Page 45 
 
 
has been in place since August 2004 to govern gove rnment procurement operations, for a period of 
one year. According to the authorities, during th is period a comprehensive government procurement 
law will be prepared by consultants and approved for implementation.  
43. The aim of the 2004 interim rules and regulations  governing public sector procurement is to 
have a set of guidelines for the implementation of good procurement services and to achieve value for money at all times, by ensuring that public funds are spent in a transparent, e fficient, and fair manner, 
based on the best practices in the public procuremen t arena.  The interim rules and regulations must   
be adhered to by all ministries, government departments, public enterprises, and all other 
organizations and individuals who carry responsibility for procurement projects in the public sector.  
They are administered by the Procurement Reform Executive Secretariat, State House. 
44. The authorities estimate the government procurem ent market of Sierra Leone to be about 
US$200 million, including procurement through funds from donors. 
45. The interim rules and regulations cover:  (i) co ntracts for construction or renovation works of 
any type;  (ii) supply contracts for purchasing, rental or leasing of goods needed for the operation of government services;  and (iii) contracts for the supply of services. 
Institutional setting and decentralization 
46. Steps are under way to decentralize government procurement, which is temporarily 
centralized at the Interim Centra l Procurement Unit (ICPU).  Since 2004, the institutional setting in 
this area has consisted of:  (i) the National Proc urement Reform Steering Committee (NPRSC), with 
overall responsibility for procurement policies and procedures until new rules are agreed and implemented
38;  (ii) the Procurement Reform Executive S ecretariat (PRES), for administrative support 
for the reform project, and coordination39;  and (iii) the Interim Central Procurement Unit (ICPU), 
until procuring entities are certified and authority is  delegated for decentralized public procurement 
(not longer than 12 months).  The ICPU is to unde rtake the procurement process for contracts of less 
than the revised threshold of Le 25 million (US$9,25 0).  At the end of the 12-month period, or when 
procurement is delegated to all the procuring entities, the ICPU will be disbanded and the staff 
reassigned.40  The Public Procurement Board (PPB) is e xpected to  review and approve submissions 
from the ICPU and procuring entities.41  
47. Procurement is to be decentralized to th e individual procuring entities within certain 
thresholds in a phased manner over a period of 12 mo nths from the entry in force of the interim rules 
and regulations.  Each procuring entity is to be  examined by the Proc urement Reform Executive 
Secretariat to assess its capacity for delegation in terms of sufficient qualified procurement staff and 
in accordance with the specified thresholds and pr ocedures (Table III.3).  Each procuring entity is 
required to identify and release for training sufficient procurement staff to be able to carry out public 
                                                      
38 The Vice President of Sierra Leone is the Chai rman, and the UNDP, the Wo rld Bank, the DFID and 
the European Union participate, as well as others Ministries.  
39 The secretariat will function as an information centr e on procurement reform and oversee the work of 
the Interim Central Procurement Unit and the Public Procurement Board. 
40 The ICPU will be staffed by two full time procur ement officials with supporting administrative staff 
as necessary.  In addition, a shortlist of independent technical advisors (architects, engineers, medical experts, 
etc.) will be identified and contracted on a retainer basis to provide expert technical advice to staff of the Unit on 
an ad hoc basis.  
41 Approval will comprise:  (i) ensu ring that each proposed procurem ent action is in accordance with 
the rules and regulations, procedures and instructions;  (ii)  reviewing the procurement process to ensure that it is 
transparent, fair, competitive, and provides best valu e for money;  (iii) examining the financial and legal 
implications of the proposed contract;  (iv) reviewing the evaluation process;  and (v) ensuring the appropriate funds are available to cover the cost of the proposed contract. WT/TPR/S/143 Trade Policy Review 
Page 46 
 
 
procurement in line with the annual procurement plan ; this is to enable them to obtain the required 
(procurement capacity) certification within 12 months of the entry into force of the interim rules and 
regulations (i.e. by August 2005). 42   
Procedures 
48. The interim rules and regulations provide for three procurement procedures depending on the 
contract value involved (Table III.3).  All cont racts are submitted to the Procurement Reform 
Executive Secretariat for approval by the Public Procurement Board.  
49. Five procurement methods are available for awar ding contracts for goods and public works:  
(i) international competitive biding;  (ii) national competitive biding;  (iii) limited competitive biding; 
(iv) shopping;  and (v) direct contracting (Table III.4).  There are two methods for services contracts:  
request for proposal, and individual consultant. 
Table III.3 
Procurement procedures, as from 2004 
 Interim Central Procurement Unit Public Procurement Board 
Procedure I – Prior to certification of procuring entities, for all contracts valued at less than Le 25 million (US$9,250) 
Uncertified procuring entity   
Submits an annual procurement plana to the Procurement Reform 
Executive Secretariat Reviews the annual procurement plan 
in consultation with the Budget Bureau of the Ministry of Finance Approves the Annual 
Procurement Plan 
Drafts specifications/terms of reference for each procurement case 
and submits the requisition to the Interim Central Procurement Unit Evaluates the specifications/terms of 
reference  
 Prepares the procurement case and 
submits it to the Public Procurement 
Board Reviews and approves the 
procurement caseb 
 Prepares the tender documents, 
advertises and sources suppliers, 
receives and opens bids, and evaluates the bids according to the procurement 
plan and the rules and regulations  
 Submits evaluation of bids to the 
Public Procurement Board according 
to the standard submission checklist Reviews the evaluation, and 
submits its approval to the 
procuring entity 
The procurement entity places the contract a nd is respon sible for 
managing it, with oversight and monitoring by the Procurement 
Reform Executive Secretariat.   
Procedure II – For proc uring entities that have received certificat ion, for all contract s valued at less than Le 25 million (US $9,250)  
Certified procuring entityd   
Submits an Annual Procurement Plan to the Procurement Reform 
Executive Secretariat.  The plan is to be prepared in consultation 
with procuring entity's Procurement Committeed Reviews the Annual Procurement Plan 
in consultation with the Budget 
Bureau of the Ministry of Finance Approves the Annual 
Procurement Plan 
Prepares a detailed procurement case plan for each procurement case 
and submits it to the procurement committee for approvalb   
The Procurement Committee reviews the detailed case plan and 
submits its approval to the procurement unit   
Table III.3 (cont'd) 
                                                      
42 The certification process is not automatic as all procuring entities are regarded as uncertified since 
the introduction of the interim rules and regulations.  It involves an evaluation of each procuring entity by the Procurement Reform Executive Secretariat to ensure th at the entity has sufficient resources, expertise and 
logistics to undertake public procurement.  A procurement reform programme is also to offer procuring entities 
appropriate training and support, whether by outsourcing such functions to external procurement consultants or by mentoring and conducting an in-house programme to build capacity.  Sierra Leone WT/TPR/S/143 
 Page 47 
 
 
 Interim Central Procurement Unit Public Procurement Board 
The procurement unit drafts specifications/terms of reference;  
prepares the tender documents;  advertises and sources suppliers;  
receives and opens bids;  and evaluates the bids according to the procurement plan and the rules and regulations   
The procurement unit submits its evaluation of bids to the 
Procurement Committee according to the standard submission 
checklist   
The Procurement Committee reviews the submission and, submits its 
approval to the procuring entity   
The procurement entity places the contract a nd is respon sible for 
managing it, with oversight and monitoring by the Procurement 
Reform Executive Secretariat   
Procedure III – For pr ocuring entities that  ha ve received certification, fo r contracts valued  at Le 25 million (US$9,250) and above  
Certified procuring entityc 
Submits an Annual Procurement Plan to the Procurement Reform 
Executive Secretariat.  The plan is to be prepared in consultation with 
the procuring entity's Procurement Committeed Reviews the Annual Procurement 
Plan in consultation with the Budget 
Bureau of the Ministry of Finance Approves the Annual 
Procurement Plan 
Prepares a detailed procurement case plan for each procurement case and submits it to the Public Procurement Board for approval  Review and approval of the 
detailed procurement case 
Planb 
The procurement entity drafts specifications/terms of reference; 
prepares the tender documents; advertises and sources suppliers; 
receives and opens bids;  and evaluates the bids according to the procurement plan and the rules and regulations   
Submits evaluation of bids to the Public Procurement Board according 
to the standard submission checklist  Reviews the submission and, 
submits its approval to the 
procuring entity 
The procurement entity places the contract a nd is respon sible for 
managing it, with oversight and monitoring by the Procurement Reform 
Executive Secretariat   
a Must be prepared by each procuring entity and submitted to the Procurement Reform Executive Secretariat at least three months  before 
the close of the preceding financial year.  Preparation of the plan must be linked to the annual budgeting process and be in li ne with 
budget allocations.  
b For high value cases, or for complex equipment, works or services it may specify that further approval must be sought for the  tender 
documents and the supplier shortlist stages. 
c Includes procurement units (department formally established withtin the procuring entity to carry out procurement activities of that entity) 
and procurement committees (group within the procuring entity whose function is to oversee the activities of the procurement un it and to 
make procurement decisions ranging from review and advice to approval and award of contracts). 
d The Procuring Entity's procurement committee will review and approve submissions from the procuring unit.  It will:  (i) ensure  that each 
proposed procurement action is in accordance with the rules and regulations, procurement plan, procedures and instructions;  (i i) review 
the procurement process to ensure that it is transparent, fair, competitive, and provides best value for money;  (iii) examine the financial 
and legal implications of the proposed contract;  (iv) review the evaluation process;  and (v) ensure, through the budget, that  appropriate 
funds are available to cover the cost of the proposed contract.  
Source:   Procurement Reform Executive Secretariat (2004), Interim rules and regulations governing public sector 
procurement in Sierra Leone, March, Freetown. 
Table III.4 
Procurement methods, as from 2004 
Procurement of goods and works 
International 
competitive bidding Suggested threshold value of goods contracts US$500,000 and over, and works contracts US$1,000,000 
The notification shall be posted in an internationally widespread publication and/or media, and may also include 
internet sites;  it should offer bidders sufficient time to respond. 
Bidding documents are distributed to all interested suppliersa and issued at a nominal fee that covers only the actual 
cost of issuing, reproduction, and sending the documents. 
Bids shall be submitted in sealed envelopes. 
Bids are opened in front of suppliers or their representatives. 
The contract is awarded to the supplier who is most qualified, responsiveb, technically acceptable, and offers the best 
price. 
Table III.4 (cont'd) WT/TPR/S/143 Trade Policy Review 
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Procurement of goods and works 
National competitive 
bidding The international competitive bidding process can be limited to national bidders only if (i) the advantages of an 
international open bidding are clearly outweighed by the administrative and financial burden;  (ii) the contract value is 
low;  (iii) works are geographically scattered;  or (iv) the goods and works are available locally below the price of the international market. 
The procedures are the same as for international competitive bidding except that advertisement is only done nationally, 
as well as on the Internet.  International bidders may compete. 
Limited competitive bidding Can be used only if there exists a genuine exigency for the required goods or works.  Only a small number of supplier 
are invited directly to bid (always three or more).  
This type of bidding needs to be approved by the Public Procurement Board prior to initiating the procurement 
process.  The application must include:  a description of the urgencyc;  an explanation of how the non-competitive 
purchase will meet the schedule;  and an explanation of the adverse impact on the recipient if the delivery schedule were modified to permit a normal competitive process.  
Procedures are the same as for international competitive bidding except that qualified suppliers are invited directly to 
submit their bids. 
Shopping A simplified procurement process where at least three quotations are obtained and compared, and used in the 
following instances:  (i) for standard off-the-shelf items with standard specifications;  (ii) where the contract value is low;  and (iii) to obtain supplies for continuation of existing works. 
If the items are required on a repetitive basis and the cumulative value of the contract is high, e.g. over  
Le 12 million (US$4,400), shopping is not the appropriate method:  a competitive bidding process must be used. 
The basis of an award in the case of shopping is price.  A minimum of three quotations must be obtained to ensure that 
competitive prices are obtained. 
Direct contracting Only to be used in the following circumstances:  (i) extension of existing works or continuity of successful services 
(e.g. from one phase to another on the same project, which would be of benefit to the project);  (ii) standardization of 
equipment or spare parts that can only be procured from the original supplier;  (iii) proprietary equipment that is 
available from only one source or the required expertise is unique or proprietary; (iv) the purchase of critically needed 
components required as part of  a larger project;  and (v) em ergency arising from a disaster  or accident, which requires 
prompt action. 
The procurement notice will be advertised on the Internet, stating that it is the intention to use direct contracting, 
stating the reason, and giving suppliers a limited amount of time to lodge any protest.  
Direct contracting can only be used with prior approval from the Public Procurement Board, and must include the 
appropriate detailed justification. 
Procurement of Services  
Request for proposal 
(RFP) Used when the inputs and/or outputs cannot be quantitatively and qualitatively expressed at the time the invitation is 
made, e.g. when consulting or similar services are sought.  RFP may also be used for purchase of complex goods when 
the procuring entity is not sure of the functional specifications and wishes to seek proposals.  RFP leads to the selection of the proposal that is most responsive to the specified requirements, including price and other factors.  
Where appropriate, the RFP may indicate that negotiation may be undertaken with respect to one or more proposals 
prior to the award of a contract. 
To avoid any bias, a detailed list of evaluation criteria should be developed.  With this method, the two-envelope 
system must be used, i.e. a technical proposal and a financial proposal in two separate envelopes. 
Individual consultants To be employed for assignments when:  (i) teams of personnel are not required;  (ii) no additional outside (home 
office) professional support is required;  and (iii) the experience and qualifications of the individual are the paramount 
requirement.  
Terms of reference are to be developed for individual consultants as for consulting firms, including the required 
qualifications of the consultants. 
An advertisement is to be published nationally or internationally depending on the requirements. Consultants are selected is by comparing a minimum of three qualified candidates;  the most suitable is selected taking 
into consideration value for money. 
Individual consultants may be selected on a sole-source basis with due justification in exceptional cases such as:  (i) 
tasks that are a continuation of previous work that the consultant has carried out and for which the consultant was 
selected competitively;  (ii) assignments lasting less than one month;  (iii) emergency situations resulting from natural 
disasters;  and (iv) when the individual is the only consultant qualified for the assignment. 
a The key guidelines for new supplier appraisal are:  (i) techni cal capacity to deliver the goods and/or services as per schedu le;  
and (ii) financial strength.  For existing suppliers the performa nce rating at the post-contract stage is an aid to developing the list 
of reliable suppliers and developing long-te rm arrangements.  This should concentr ate on performance with regard to the 
following:  (i) delivery schedule compliance;  (ii) the quality of the product or service provide d;  (iii) the quality of the a fter-sales 
service provided;  and (iv) accuracy of docum entation, i.e invoices and speed of response. 
b  The term "responsive" means that the supplier meets all requi rements i.e. specifications, delivery terms, government terms a nd 
conditions. 
c The urgency cannot be the result of slow administ rative processing or a general lack of planning. 
Source:   Procurement Reform Executive Secretariat (2004), Interim rules and regulations governing public sector 
procurement in Sierra Leone, March, Freetown. Sierra Leone WT/TPR/S/143 
 Page 49 
 
 
50. Basic information concerning the contract (conten t, method of award, invitation to tender)  
must be published widely, and appear on the Intern et.  The invitation to tender must specify the 
criteria for assessing the bids so that all candidate s possess the same information.  Several criteria 
(financial and technical) are taken into consideration for the  assessment of bids. 
51. The interim rules and regulations do not seem to contain any preferences for domestic 
suppliers or limitations  for foreign bidders.  
Procurements complaints  
52. Under the interim rules and regulations the proc uring entity is to deal with all procurement 
complaints by suppliers, contractor s, and consultants in the first instance.  If the matter cannot be 
resolved, the case is forwarded to the Procurem ent Reform Executive Secretariat where both the 
Interim Central Procurement Unit and the Public Procurement Board undertake to examine the case 
and make a decision.  In case of failure,  the Proc urement Reform Steering Co mmittee is the instance 
of the last resort.  The above procedures, howev er, do not preclude a complainant from exercising his 
or her contractual rights in a court of justice or going to arbitration where the provision exists.  
(viii) Contingency measures 
53. Sierra Leone does not have a legislative and institutional framework for anti-dumping, 
countervailing or safeguards action. According to the authorities, Sierra Leone is considering 
developing a national policy and le gislative framework for contingenc y measures in conformity with 
the ECOWAS harmonized framework.  However, Sierra  Leone is constrained by a lack of technical 
capacity to undertake such work.  Under th e EPA negotiations, ECOWAS has committed to 
developing a regional legal, policy, and regulatory framework for anti-dumping and safeguard actions.  
For countries without such a framework,  ECOWAS will assist in developing one 
(Chapter II(6)(ii)(c)). 
(ix) Standards and other technical requirements 
(a) Standards, testing and certification 
54. The institutional framework for standards in Sierra Leone comprises the Standards Bureau 
(SLSB)43 and the National Standards Council (SLNSC ), which was created in 1996 but started 
operating only in 2000, mainly due to the civil conflict.44  The SLSB develops and adopts standards as 
well as providing testing/quality control services. 
55. According to the authorities, the SLSB is seriously under-funded, which has delayed the 
implementation of activities.  Qualified staff need to be recruited and trained in areas such as 
metrology, standards testing, and quality management .  A central laboratory n eeds to be created and 
equipped, in order to allow regi onal laboratories to provide testing services, to provide national 
coverage to metrology standards tes ting and quality management activities. 
56. The National  Codex Committee and the Industrial Sta ndards Board were inaugurated in 
October 2002 and February 2003 respectively.   
                                                      
43 Information available at:  http://slstandard.tvs.com/ [7 October 2004]. 
44 Standards Act No. 2 of 1996;  National Provisional Ruling Council Decree No. 2, 12 January 1996;  
and Public Notice No. 9 of 24 January 2000 of the Mini stry of Trade, Industry and State Enterprises.  WT/TPR/S/143 Trade Policy Review 
Page 50 
 
 
57. All standards are mandatory, and come into force 60 days after their publication in the 
Official Gazette.  There are currently 82 national standards, awaiting final approval,  for agriculture, 
food, animal and animal products.  In principle in ternational standards are used as the basis for the 
preparation of Sierra Leonean standards.  No in formation was available to the Secretariat on the 
number, product coverage, and comp liance with international norms of  compulsory standards.  The 
SLSB has obtained Cabinet's approval to levy charges for its services, but no information was 
available to the Secretariat on the fee, or the use of this service.45    
58. All codes of practice, regulations, standa rds should be published in English in the Official 
Gazette .  To date (October 2004), Sierra Leone has not  notified any technical regulations or its 
national enquiry point under the WTO Agreement on T echnical Barrier to Trade (TBT).  According to 
the authorities, notification of Sierra Leone's  enquiry point (under Article 15.2 of the TBT 
Agreement) is to take place soon (Chapter II(5)).   The SLSB is aware of the action required for 
meeting TBT and Sanitary and Ph ytosanitary (SPS) requirements. 
59. Sierra Leone is not a member of the Interna tional Organization for Standardization (ISO), due 
to financial constrains.  According to the au thorities, the 2005 SLSB budget includes a special 
provision to apply for membership to the ISO.  
(b) Sanitary and phytosanitary measures 
60. The SLSB is mandated to coordinate all sta ndards activities in Sierra Leone, and is the 
national Codex contact point.  However, the Environm ental Department of the Ministry of Health and 
Sanitation is entrusted with the implementation of sa nitary regulation;  and the Phytosanitary Division 
of the Ministry of Agriculture, Forestry and Food Security for phytosanitary measures.  All food 
standards in Sierra Leone are based on Codex Standards.  
61. According to the authorities, in 2004 technical  assistance was requested from the Food and 
Agriculture Organization to develop a food law;  Si erra Leone also requested the provision of four 
experts, four national counterpar ts, an equipped laboratory, and re levant monitoring and enforcement 
infrastructure.  
62. As a least developed country (L DC), Sierra Leone had a transition period of five years (until 
1 January 2000) to bring any measures not in confor mity and affecting imports into line with the 
relevant provisions of the Agreement on Sanitary an d Phytosanitary Measures.  Sierra Leone has not 
yet notified the WTO of its sanitary and phytosanitary legislation. 
(c) Marking, labelling, and packaging 
63. Sierra Leone has no special marking, labelli ng, or packaging requirements other than the 
Price Tag Order 1956, which requires traders to display prices on the shelves to help reduce the exploitation of vulnerable or illiterate citi zen, and the Weights and Measures Act 1961.
46  
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Registration and documentation 
64. All goods exports are subject to lengthy, complicated procedures (Table III.5).  
                                                      
45 Standards Act No. 2 of 1996. 
46 Act No. 22 of 1961 (Part VI Sections 32 – 35). Sierra Leone WT/TPR/S/143 
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Table III.5 
Export procedures, 2004 
1. The exporter submits sales contract/pro-forma invoice as proof of an export order to Customs Department. 
2. The exporters fill out Exports Forms C1 and C2.  These forms are prepared in seve n sets.  A repatriation of export proceeds 
form, addressed to the exporter's lo cal bank, is also filled out.  The forms are given to the exporter. 
3. The exporter submits both forms C1 and C2 to his local ba nk.  The local bank completes the repatriation form, signs and 
stamps it, confirming that export pro ceeds will be collected by the bank. 
4. The exporters of agricultural products (cocoa, coffee, piassava , kolanuts, ginger, cashews)  go  to the Sierra Leone Commerci al 
Bank  to pay 2.5% of the export value into the "marketing fund account" of the Ad Hoc Committee on Produce, as required.  
This amount is payable in U.S. dollars or in the currency of the pro-forma invoice/sales contract  if not denominated in U.S. 
dollars.   
5. The exporter armed with all the documents  and receipts from steps 1 to 4 proceed s to the Chamber of Commerce and applies 
for a mandatory Certificate of Origin which is issued  for a fee of Le 50,000, only for agricultural products. 
6. The exporter returns to the Custom Department a nd submits all forms and receipts from steps 1 to 5. 
7. The customs Department issues an EUR I Forma to the exporter. Permission is then granted to the exporter to export his 
products. 
8. The following institutions/departments ar e required to witness the stuffing/loading of the goods into the container(s):  (i)  
customs office;  (ii) shipping agency;  (iii) produce ad hoc committee;  (iv) pr oduce inspection division;  (v) bureau of 
standards,  and.(vi) insurance company (only for c.i.f. contracts).  
9. The goods are transferred to the port of loading and loaded on board a ship. 
10. The exporter collects bill of ladingb from ship's master. 
11. The exporter presents all shipping documents to local bank or  posts them to the buyer, depending on the terms of trade. 
12. The exporter presents all shipping documents to local bank or  posts them to the buyer, depending on the terms of trade. 
a Form required for exports to the Eu ropean Communities and ACP Countries. 
b Bills of lading are usually issued in sets of three original s and three non-negotiable copies.  When goods are carried by air , an air-
consignment note will be issued.  Both documents are issued free of charge. 
Source : SLEDIC (undated), The Beginners' Guide to Exporting . 
65. The Chamber of Commerce, Industry & Agricultu re issues a mandatory certificate of origin 
and certifies other export documents against paymen t of a Le50,000 (US$18,5) fee for exports to 
ECOWAS countries and to the EC.  
66. Diamond exporters must be licensed by the Ministry of Mineral Resources.  The 
Government's Gold and Diamond Office (GGDO)  handles the certification procedures for all 
diamonds exported legally from Sie rra Leone.  As from 1 January 2003 a certificate of origin known 
as the Kimberly Process Certification Scheme has b een mandatory (Chapter IV(3)(i) and Box IV.1). 
67. To benefit from the African Growth and Opportunity Act (AGOA) of 2000, as from 
April 2004, Sierra Leone's producers or exporters of textile and appare l articles are required to register 
with the Ministry of Trade and Industry.  A tex tile certificate of origin and a visa for textile and 
apparel articles that originate in and are exported from  Sierra Leone is mandatory and is issued by the 
Commissioner General (Chapter II(6)(iii)).47  An AGOA Secretariat has been established in the MTI 
and some 26 firms have registered under this scheme.  
(ii) Export taxes, charges and levies 
68. Most  export taxes were eliminated in 1993.  However , exports of cocoa and coffee products 
remain subject to a levy, currently set at 2.5% of the f.o.b. export value, payable to the Government 
via the state Ad Hoc Committee on Produce. 
                                                      
47 Statutory Instrument - Export Control (textiles and apparel articles) Regulations 2004, Supplement to 
the Sierra Leone Gazette , Vol. CXXXV, No. 16, 11 March 2004. WT/TPR/S/143 Trade Policy Review 
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69. As from 1980 a 3% tax has been levied on all diamond exports valued by GGDO, in 
conjunction with Diamond Counsellors International (C hapter IV(3)(i)(b)).  Under the Mine Policy of 
1998, revenue from this tax is spread over five destin ations/recipients:  income tax (0.75%);  Diamond 
Area Community Development Fund (0.75%), Consolidated Fund (0.75%);  Independent Valuer Fee 
(0.45%), and Monitoring Fee (0.30%) (Chapter IV(3)).  
70. Diamonds exported under special dispensations are charged an extra 2% tax in lieu of a 
licence fee 48, in addition to the usual 3%  export tax (Chapter IV (3)).49 
(iii) Export prohibitions, restrictions, and licensing  
(a) Export restrictions and licensing  
71. Export restrictions are maintained for health, safety, and environmental reasons.  A special 
permit issued by the Ministry of Agriculture and Natural Resources is required for the exportation of 
plants and charcoal (Chapter IV(2)(iv)).50   
72. A phytosanitary/fumigation certificate has to be issued by the Ministry  of Agriculture and 
Food Security certifying that shipments of perishab le goods meet the relevant international health 
requirements, or have been fumigated with the pr escribed chemicals under international requirements.  
The Ministry charges a fee for fumigating the goods, as well as for issuing the certificate.  
73. Gold and diamonds, as well as any other goods or materials as may be prescribed by law, are 
subject to export licensing requirements (section (i) and Chapter IV(3)).51 
74. During 2002 and 2003 foreign nationals were subject to higher fees for diamond export 
licences than those charged to local s.  This discriminatory policy wa s adopted in order to encourage 
nationals to participate in the sector, which is cons idered vital to the economic development of Sierra 
Leone.52  A flat rate has been applied since 2004. 
(iv) Export-processing zones 
75. Sierra Leone is working on th e development of export processing zones, but no legislation has 
been approved yet (Chapter II(7)).  
(v) Export subsidies and promotion 
76. According to the authorities, Sierra Leone do es not operate any export subsidy scheme in as 
much as support for production is difficult to envisage because of limited budgetary resources.  The 
authorities indicate that they do not provide any direct subsidies for the export of agricultural products.  Nevertheless a series of fiscal incentives are in place (Chapter II(7)). 
                                                     
 
48 According to the authorities, special dispensations are one-off exports by expo rters who want to test 
the market (allowed to export once only)  or tourists looking to export only one diamond.   
49 Government Gold and Diamond Office (2003). 
50 The Agricultural Act (Public Notice No. 66 of 1974) - (cap 185), 12 December 1974;  and the Rural 
Area Act (Public Notice No. 16 of 1990) - (cap 75), 31 December 1990. 
51 Article 9 of the Investment Promotion Act, 2004. 
52 Government Gold and Diamond Office (2003). Sierra Leone WT/TPR/S/143 
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(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Taxation 
77. According to the Ministry of Finance, duri ng the first half of 2003, Sierra Leone relied 
heavily on indirect taxation (including taxes on imports), which provided about 60% of government 
revenue;  personal and cor poration taxes accounted for 12% and 14%, respectively.53   
(a) Indirect taxation 
78. At present, Sierra Leone levies a 17.5% sales tax (except on plant and machinery)54, 
introduced in 1995,  (reduced from 20% in August 2003); and excise taxes on the production, 
manufacture, and sale of petroleum products, certain alcohol, and tobacco, introduced in 1979 (section 
(2)(iii)(e)).  These indirect taxes are appl ied on both domestic and foreign goods. 
79. Other indirect taxes in force are the foreign ta x (on travel), the restaurant tax (10%);  the 
entertainment tax (10%);  and the teleph one tax on international calls (10%). 
80. A move towards a broad-based consumption tax,  such as a value-added tax (VAT), is under 
consideration, in the medium-term (by 2007), to  enhance tax compliance, improve the business 
environment and generate highe r revenues (Chapter I(4)(i)).55 
(b) Direct taxation 
81. The corporate profit tax of 30% for all sectors, since 1 April 2004, and is yet to be 
implemented.  
82. Since 1 April 2002, the threshold for personal income tax is Le 1,000,000 (US$370), up from  
Le 800,000, and the top marginal rate for empl oyees, self-employed, and property owners is 35%, 
down from 40%;  the annual payroll tax is set at  Le 1,000,000 for non-ECOWAS citizens and Le 
100,000 for ECOWAS citizens (Table II.1).  For 2004,  the resulting tax revenues forgone of these 
changes in personal taxes was es timated at about Le 8 billion (U S$3 million);  the estimated net 
revenue forgone on corporate tax is estim ated at Le 3.8 billion (US$1.4 million).56  
(ii) Production assistance 
83. Sierra Leone has provided assistance to domestic  producers across the board in the form of 
tax incentives; new legislation on these incentives entered into force on August 2004, replacing the 
1969 legislative framework, and other laws.57  Tax incentives for agri-processing activities are tied to 
a trade-related investment measure (TRIM) requiring 60% of local input or value added 
(Chapter II(7), Table II.1 and Chapter IV(2)(ii)(b)).  
                                                      
53 Ministry of Finance (2003). 
54 The valuation basis for the sales tax is the ex-fact ory price of domestic manufactures and the c.i.f. 
price on imports plus duties (excise, and import). 
55 Ministry of Development and Economic Planning (2001). 
56 Government Budget (2003). 
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(iii) Competition policy 
84. Sierra Leone has no domestic legislation on comp etition, but the authorities intend to develop 
such a policy and move forward with a legisla tive programme.  According to the authorities, a 
consumer protection agency was created, but  is run by a non-governmental organization. 
(iv) Intellectual property rights 
85. Sierra Leone is a member of the African  Regional Industrial Property Organization 
(ARIPO).58  ARIPO was established by the 1976 Lusaka Agreement; its headquarters are in Harare 
(Zimbabwe). 
86. Since 1986 Sierra Leone has been party to the Convention establishing the World Intellectual 
Property Organization (WIPO), signed in Stockhol m (1967).  In 1997, Sierra Leone expanded its 
commitments on protection of intellectual property rights (IPRs) by becoming a party to the WIPO 
Paris Treaty, the Patent Cooperation Treaty, and th e Madrid Agreement concerning the international 
registration of marks 59, it now participates in three out of 21 treaties administered by the WIPO.   
87. As a least developed country, Sierra Leone has been given an extended time-limit, up until 
2006, for the full implementation of the Agreement on  Trade-Related Aspects of Intellectual Property 
Rights (TRIPS Agreement).  According to the authorities,  the steps taken to comply with TRIPS 
obligations are: the creation of a committee for TRIPS issues60; a draft Patents and Industrial Designs 
Act, which is being analysed; plans to amend the Trade Marks Act (Chapter 244);  actions to 
sensitized stakeholders.  The TRIPS obligation progra mme will first concentrate on Patents, then trade 
marks, followed by copyright enforcement and infringement. 
88. According to the authorities, to  date, the only technical assistan ce has been provided through  
WIPO;  it comprises examining drafts and providing comments.   
Institutional issues and enforcement action 
89. Since 1913, the administration of IPR registrati on has been carried out by the Office of the 
Administrator and Registrar-General .   
90. The authorities indicate that IPR rules on border measures were drawn up and included in the 
Copyright Act, 1965.  It seems that, due to lack of  means, there is no effective enforcement of this 
law.   
91. According to the authorities, only around ten IPR -related cases have gone to court in the past 
decade.  The majority of cases are settled before reaching court. 
 
 
 
                                                      
58 The other members of the Lusaka Agreement are Botswana, the Gambia, Ghana, Kenya, Lesotho, 
Malawi, Mozambique Somalia, Sudan, Swaziland, Tanzania, Uganda, Zambia, and Zimbabwe.  Information 
available at:  http://www.aripo.wipo.net [23 May 2004]. 
59 Information available at:  http://www.wipo.int/tr eaties/en/convention/index.html [24 May 2004]. 
60 The Committee is responsible for the computerization of records. Sierra Leone WT/TPR/S/143 
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(b) Industrial property  
Patents and utility models 
92. Since December 1982, under ARIPO's Harare Pr otocol, the substantive examination of 
patentability is carried out by the ARIPO office.61  If the requirements for patentability are met, the 
examination creates a presumption of validity of the patent in the territories designated by the 
applicant;  a territory must provide reasons in writing for rejecting the validity of the patent within six 
months.  Legislation regarding patent protection does not cove r agricultural or pharmaceutical 
products.  On industrial designs, ARIPO examinati ons focus on questions of form (as opposed to 
those of substance considered in relation to patent  applications).  If these requirements are satisfied, 
then the industrial design is registered, c onferring protection on the design amongst all ARIPO 
members.  Sierra Leone has not ratified the Harare Protocol.   
93. Patent registration involves the re-registration of patents that have already been granted in the 
United Kingdom.62  Any grantee of a patent in the United Kingdom, or person deriving his right from 
such grantee may apply to have the patent registered in Sierra Leone within three years of the date of 
its issue.  All applications should be accompanied by a certificated copy of the specification of the 
U.K. patent and a certified copy from the Comptrolle r General of the U.K. Patents Office, giving full 
particulars of the issue of the patent.  Upon paym ent of the prescribed fees, the Registrar-General 
issues a certificate of registration.  No patents have been granted to date. 
Protection of plant varieties 
94. Sierra Leone has not ratified the International Union for the Protection of New Varieties of 
Plants (UPOV).63  
Trade marks 
95. The Banjul Protocol on Marks establishes a tr ade-marks filing system along the lines of the 
Harare Protocol.64  Under the Banjul Protocol an applicant may file a single application either in one 
of contracting states or directly with the ARIPO Office and designate in the application the states in which the mark is to be protected.  Since 1997, the Protocol has been extensively revised in order to 
make it compatible with the TRIPS Agreement.  A ccording to the authorities, Sierra Leone is still 
considering its application.  It is unsure whether th e Banjul Protocol would be beneficial, especially as 
Sierra Leone has already acceded  to the Madrid Agreement. 
96. Under the Trade Marks Act
65, protection is afforded for 14 y ears from the date of application 
and may be renewed for an additiona l period of 14 years.  Protection covers a word or device, and a 
stereotype block of the trade mark.  The print of the trade mark is sent to the Registrar, and the 
application is allotted a number.  The application sh ould state the goods for which the trade mark is to 
be registered.  The application is then  advertised by the Registrar in the Sierra Leone Gazette , first as 
‘received’ and then as ‘accepted’, unless the applica tion is refused by the Registrar, in which the 
                                                      
61 In December 1982, the Administra tive Council of ARIPO ad opted the Protocol, it entered in force in 
1984. 
62 Patent Act No. 21, Chapter 247 of the Laws of Sierra Leone 1960, as amended by the Laws 
(Adaptation) Act No. 29 of 1972. 
63 Information available at:  http://www.upov.int/e n/about/members/pdf/pub423.pdf [11 June 2004]. 
64 The Administrative Council of ARIPO adopted the Protocol in 1993, it entered into force on 
6 March 1997 for Malawi, Swaziland, and Zimbabwe, and in 1999 for Lesotho and Tanzania. 
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reasons for such a refusal should be stated in writi ng.  The decision of the Registrar is subject to 
appeal to the Courts.  
97. When an application for registration of a trad e mark has been accepted, or any opposition has 
been decided in favour of the applicant, the Regist rar will register the trade mark.  This will take 
about six to eight months.  Failure to renew a trad e mark will lead to its removal from the Register. 
98. According to the authorities the Merchandise Marks Ordinance (Chapter 245), dated 
13 February 1956 is still applied.  There is proposed  legislation on patents and designs (currently 
drafted and with the Law Officers Department ) and trade marks (still under consultation)  
(c) Other intellectual property 
99. The Copyright Act of 1965 provides the legal fra mework in Sierra Leone for original works 
of sound recordings, cinematograph films, and broadcasts.66  Copyright protection extends for fifty 
years from the end of the calendar year in which the author died.  In 1972, national legislation/regulations on trade marks, geographical  indications, industrial designs, and patents were 
amended by the Laws (Adaptation) Act No. 29.  
(v) Environmental issues  
100. Sierra Leone adopted a National Environmen tal Policy in 1994, and the Environment 
Protection Act in 2000, to achieve sustaina ble development through sound environmental 
management.
67  The major areas for implementation of this policy are: land tenure, land use, and soil 
conservation;  water resources management;  forestry and wildlife;  biodiversit y and cultural heritage;  
air quality and noise;  sanitation and waste manage ment;  toxic hazardous substances; mining and 
mineral resources;  costal and marine resources;   working environment (occupational health and 
safety);  energy production and use;  settlement s, recreational space, and green belts;  public 
participation;  quality of life;  and gender issu es and the environment.  An Environmental Impact 
Assessment Licence needs to be obtained from th e Environmental Department before any new 
business establishment may start operations. 
                                                      
66 The Act No. 28 dated 6 August 1965, substitute the provisions of the Copyright Act 1911.  
67 Ministry of Lands, Housing, Country Planning and the Environment.